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Restructuring and Excess Facilities | 12 Months Ended
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Dec. 31, 2012
Restructuring and Excess Facilities | NOTE 10: RESTRUCTURING AND EXCESS FACILITIES The Company has recorded restructuring and excess facilities charges, beginning in 2001 and throughout subsequent years, as a result of changing conditions in the use of its facilities in the United States and the United Kingdom. The initial charges that had been recorded to selling, general and administrative expense and the related liabilities have been adjusted periodically for changes in sublease income estimates. In 2008, the Company recorded charges in selling, general and administrative expenses for excess facilities of $1.2 million based on a revised estimate of expected sublease income from a Sunnyvale building and $0.2 million based on a revised estimate of expected sublease income from two buildings in the United Kingdom. The Sunnyvale lease terminated in September 2010 and the United Kingdom lease terminated in October 2010. In 2009, the Company recorded a total of $8.3 million of restructuring charges related to the Scopus acquisition. These charges included $6.3 million in cost of revenue, related to provisions for excess and obsolete inventories of $5.8 million and $0.5 million for severance and other expenses. Charges of $2.0 million were recorded in operating expenses related to the Scopus acquisition, consisting primarily of severance costs. Substantially all of the severance was paid during the year ended December 31, 2009. In the fourth quarter of 2010, the Company recorded an excess facilities charge of $3.0 million in selling, general and administrative expenses related to the closure of the Omneon headquarters in Sunnyvale, California. The charge was based on future rent payments, net of expected sublease income, to be made through the end of the lease term in June 2013. In the first quarter of 2011, the Company recorded an additional expense of $0.5 million in selling, general and administrative expenses related to changes in expected sublease income for this property. Harmonic reassesses this liability quarterly and adjusts as necessary, based on changes in the timing and amounts of expected sublease rental income. The following table summarizes the activity in the restructuring accrual during the years ended December 31, 2012, 2011 and 2010 (in thousands):
|  | Excess Facilities |  |  | Campus Consolidation |  |  | UK Closure |  |  | Scopus Facilities |  |  | Total |
Balance at December 31, 2009 |  | $ | 3,117 |  |  | $ | 1,715 |  |  | $ | 276 |  |  | $ | 224 |  |  | $ | 5,332 |
Provisions (recoveries) |  |  | 3,061 |  |  |  | (2 | ) |  |  | (71 | ) |  |  | 3 |  |  |  | 2,991 |
Cash payments, net of sublease income |  |  | (3,316 | ) |  |  | (1,713 | ) |  |  | (205 | ) |  |  | (169 | ) |  |  | (5,403 | )
Balance at December 31, 2010 |  |  | 2,862 |  |  |  | — |  |  |  | — |  |  |  | 58 |  |  |  | 2,920 |
Provisions |  |  | 517 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 517 |
Cash payments, net of sublease income |  |  | (786 | ) |  |  | — |  |  |  | — |  |  |  | (58 | ) |  |  | (844 | )
Balance at December 31, 2011 |  |  | 2,593 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,593 |
Provisions |  |  | 94 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 94 |
Cash payments, net of sublease income |  |  | (1,818 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,818 | )
Balance at December 31, 2012 |  | $ | 869 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 869 |

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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